Policy and insights report
The Digital Pathways Playbook positions finance professionals as strategic digital transformation leaders for SMEs.
The Playbook is your step-by-step guide to help SMEs embrace digital transformation with confidence. Built on insights from 1,026 finance professionals across 100 countries, it offers tested strategies and real-world stories to move from manual to AI-enabled operations.
What makes this different:
- Detailed practical guidance – for accountants working with SMEs both in practice and in business, supporting progression in digital maturity
- Evidence-based guidance – Benchmark against global peers and discover what actually works in practice
- Real transformation stories – Learn from finance leaders and business support organisations, from practitioners, accountants in business, and business accelerators who've made the journey
- Complete support ecosystem – Access funding sources, training providers, and technology accelerators worldwide
Why finance professionals lead digital transformation: You already see where processes bottleneck and where technology unlocks value. Your expertise in data quality, governance, and business impact makes you the natural guide for SME digitalisation – not an afterthought.
Key survey findings reveal the opportunity:
- 41% of SMEs aim to reach advanced automation level within three years- but need guidance
- 74% already experiment with AI for daily tasks like data analysis and invoicing.
- Barriers like cost and skills shrink through hands-on experience, not delay.
Our practical toolkit includes:
- Six digital maturity levels and five progressive pathways – Based on our global survey results, systematically advance from your current position to your target level
- Complete pathway guidance – Each pathway provides assessment tools to confirm your starting point, step-by-step implementation guides with realistic timelines, common pitfalls and solutions from peer experiences, and links to relevant case studies and support resources
- Support mechanisms directory – Global directory of vetted support organizations with funding details
- Implementation frameworks – Ready-to-use checklists and practical tools
Special Contributors
Chartered Accountants Australia and New Zealand
This report was developed in cooperation with CA ANZ. Special thanks to Jeremy Rowe and the Small Practice Champions at CA ANZ for their invaluable collaboration and insights.
TiPS Accelerator:
- Associate Professor Tzameret Rubin
(with a special thanks to) - Professor Martin Spring
- Ilona Suojanen
- Cara Molyneux
Policy and insights report
Policy and insights report
"We extend our heartfelt gratitude to the participants of the research community who made the Digital Pathways project possible. This work represents the collective wisdom of practitioners, accountants in business and experts from around the world who generously shared their time, experiences, and insights to advance our understanding of digital transformation in the accounting profession. To the many finance professionals who opened their practices to our research, roundtable participants who engaged in meaningful dialogue, survey respondents who shared their perspectives, and interview contributors who provided candid reflections on their transformation journeys – thank you for your trust and collaborative spirit. "
Aleksandra Zaronina-Kirillova, Head of SME, ACCA
